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<html><head><meta http-equiv="Content-Type" content="text/html; charset=windows-1252"><title>Notification No. S.R.O. 1054(I)/99, dated 17th September, 1999. (IT)</title>
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<p align="center"> </p>
<p align="center" style="MARGIN: 0px 20px"><font face="Arial" size="2">GOVERNMENT OF PAKISTAN</font></p>
<p align="center" style="MARGIN: 0px 20px"><font face="Arial" size="2"><i>(Revenue Division)</i></font></p>
<p align="center" style="MARGIN: 0px 20px"> </p>
<p align="center" style="MARGIN: 0px 20px"> </p>
<p align="center" style="MARGIN: 0px 20px"><font face="Arial" size="2">Islamabad,
the 17th September, 1999</font></p>
<p align="center" style="MARGIN: 0px 20px"><font face="Arial" size="2">(Income
Tax)</font></p>
<p align="justify" style="MARGIN: 0px 20px"> </p>
<p align="justify" style="MARGIN: 0px 20px"> </p>
</b><p align="justify" style="MARGIN: 0px 20px"><b><font face="Arial" size="2">S.R.O.
1054(I)/99</font></b><font face="Arial" size="2">.--</font></p>
<p align="justify" style="MARGIN: 0px 20px"><font face="Arial" size="2">In exercise
of the powers conferred by sub-section (2) of section 5 of the Income Tax
Ordinance, 1979 (XXXI of 1979), the Central Board of Revenue is pleased to
direct that the officers mentioned in Column I of the Schedule given below shall
exercise the following functions of the officers mentioned in column II of the
said Schedule, in respect of all persons responsible for deducting or collecting
tax and the persons from whom tax is deductible or collectable under section 50
of the Income Tax Ordinance, 1979 :-</font></p>
<p align="justify" style="MARGIN: 0px 20px"> </p>
<p align="justify" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px">
<font face="Arial" size="2">(a) To check, supervise and ascertain,
audit and reconcile withholding of taxes.</font></p>
<p align="justify" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px"> </p>
<p align="justify" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px">
<font face="Arial" size="2">(b) To adopt ways and means to ensure
correct deduction of tax and its timely deposit in the Government
Treasury/SBP/NBP and to prevent leakage in respect of withholding
taxes.</font></p>
<p align="justify" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px"> </p>
<p align="justify" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px">
<font face="Arial" size="2">(c) To educate tax withholding agents and
the taxpayers.</font></p>
<p align="justify" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px"> </p>
<p align="justify" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px">
<font face="Arial" size="2">(d) To identify and register tax
withholding agents under section 143E.</font></p>
<p align="justify" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px"> </p>
<p align="justify" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px">
<font face="Arial" size="2">(e) To obtain the prescribed statements of
tax withheld and take appropriate action under the law in case of
defaulters.</font></p>
<p align="justify" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px"> </p>
<p align="justify" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px">
<font face="Arial" size="2">(f) To ensure issuance of deduction
certificates by withholding agents to the persons from whom tax is
withheld.</font></p>
<p align="justify" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px"> </p>
<p align="justify" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px">
<font face="Arial" size="2">(g) To pass orders under section 52 or 52A
of the Income Tax Ordinance, 1979, and to impose additional tax/penalty and to
invoke measures in accordance with law to recover the tax not deducted by
withholding agents.</font></p>
<p align="justify" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px"> </p>
<p align="justify" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px">
<font face="Arial" size="2">(h) To reconcile the receipts of
withholding taxes.</font></p>
<p align="justify" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px"> </p>
<p align="justify" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px">
<font face="Arial" size="2">(i) Any other work incidental or
necessary for the performance of above functions and to perform such other
functions as may be assigned by Central Board of Revenue/Pakistan Revenue
Authority.</font></p>
<p align="justify" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px"> </p>
<p align="center" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px"><u><b>
<font face="Arial" size="2">SCHEDULE</font></b></u></p>
<p align="center" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px"> </p>
<blockquote>
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<center>
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<td style="BORDER-BOTTOM: #ffcc00 1px solid; BORDER-TOP: #ffcc00 1px solid" width="50%">
<p align="center" style="MARGIN-BOTTOM: 5px; MARGIN-TOP: 5px">
<font face="Arial" size="2"><b>I</b></font></p></td>
<td style="BORDER-BOTTOM: #ffcc00 1px solid; BORDER-TOP: #ffcc00 1px solid" width="50%">
<p align="center" style="MARGIN-BOTTOM: 5px; MARGIN-TOP: 5px">
<font face="Arial" size="2"><b>II</b></font></p></td></tr>
<tr>
<td valign="top" width="50%">
<p style="MARGIN: 5px 5px 5px 22px; TEXT-INDENT: -17px">
<font face="Arial" size="2">1. Director-General of Tax
Withholding.</font></p></td>
<td valign="top" width="50%">
<p style="MARGIN: 5px"><font face="Arial" size="2">Regional Commissioner
of Income Tax.</font></p></td></tr>
<tr>
<td valign="top" width="50%">
<p style="MARGIN: 5px 5px 5px 22px; TEXT-INDENT: -17px">
<font face="Arial" size="2">2. Director of Tax Withholding.</font></p></td>
<td valign="top" width="50%">
<p style="MARGIN: 5px"><font face="Arial" size="2">Commissioner of Income
Tax.</font></p></td></tr>
<tr>
<td valign="top" width="50%">
<p style="MARGIN: 5px 5px 5px 22px; TEXT-INDENT: -17px">
<font face="Arial" size="2">3. Additional Director of Tax
Withholding.</font></p></td>
<td valign="top" width="50%">
<p style="MARGIN: 5px"><font face="Arial" size="2">Additional Commissioner
Of Income Tax.</font></p></td></tr>
<tr>
<td valign="top" width="50%">
<p style="MARGIN: 5px 5px 5px 22px; TEXT-INDENT: -17px">
<font face="Arial" size="2">4. Deputy Director of Tax Withholding.</font></p></td>
<td valign="top" width="50%">
<p style="MARGIN: 5px"><font face="Arial" size="2">Deputy Commissioner Of
Income Tax.</font></p></td></tr>
<tr>
<td style="BORDER-BOTTOM: #ffcc00 1px solid" valign="top" width="50%">
<p style="MARGIN: 5px 5px 5px 22px; TEXT-INDENT: -17px">
<font face="Arial" size="2">5. Auditor of Tax Withholding.</font></p></td>
<td style="BORDER-BOTTOM: #ffcc00 1px solid" valign="top" width="50%">
<p style="MARGIN: 5px"><font face="Arial" size="2">Inspector of Income
Tax.</font></p></td></tr></tbody></table></center></div></blockquote>
<p align="justify" style="MARGIN: 0px 20px 0px 60px; TEXT-INDENT: -40px"> </p>
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<p align="right" style="MARGIN: 3px 20px 3px 60px; TEXT-INDENT: -40px">
<font face="Arial" size="2"><b>ASAD
ARIF </b></font></p>
<p align="right" style="MARGIN: 3px 20px 3px 60px; TEXT-INDENT: -40px">
<font face="Arial" size="2">Member (Income Tax)/Additional Secretary</font></p>
<p align="center" style="MARGIN: 0px 20px"> </p>
<p align="center" style="MARGIN: 0px 20px"> </p>
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